https://www.taxtmi.com/caselaws?id=102882 Paper-based decorative laminated sheets were treated as goods not classifiable as articles of plastics under Tariff Item 15A(2) because articles of plastic must be made wholly of plastic materials and be known in trade as plastic sheets. Applying its earlier ratio on paper-based laminated sheets, the Tribunal held that the goods fell under Item 68 as items not otherwise specified. The classification in favour of the respondents was sustained and the Department's appeals were rejected. en-us Thu, 18 Apr 1991 00:00:00 +0530 Thu, 16 Feb 2012 16:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102882 Paper-based decorative laminated sheets were treated as goods not classifiable as articles of plastics under Tariff Item 15A(2) because articles of plastic must be made wholly of plastic materials and be known in trade as plastic sheets. Applying its earlier ratio on paper-based laminated sheets, the Tribunal held that the goods fell under Item 68 as items not otherwise specified. The classification in favour of the respondents was sustained and the Department's appeals were rejected. Case-Laws Central Excise Thu, 18 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102882